TMI Blog1987 (3) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... orted certain goods under a Bill of Entry No. D-1609, dated 31-3-1980. They made an application for refund on three grounds. We are not going into grounds 1 and 3 mentioned in the revision application inasmuch as Shri Sriraman, the learned Representative of the appellants submits that they already have got the relief in respect of ground 1 and 3 and he is pressing ground two mentioned in the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , perused the invoice and Bill of Entry and does not oppose the factual statement of Shri Sriraman to the effect that the imported goods are identifiable parts of Wrapping Tools. 3. We have considered the arguments of both the sides. Considering the factual position we hold that the goods under importation are correctly classifiable under Heading 85.05 for basic Customs duty and under Tariff Ite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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